I didn't understand the 5 entry of this question in inventory chapter ILL 9 of page no 4.21

Ridhi · 26 May 2024

The goods are received on consignment so these will not be included in our inventory Then it says 20% goods have been sold by 31 March that means these are not included at the time of inventory taking so we need to ignore this amount Then 50% of goods by 15 April that means these are also not included at the time of inventory taking so we'll ignore this amount also Now the remaining 30% goods are included at the time of inventory taking so the only effect will be of the 30% goods that is we'll deduct 2400(30% of 8000) Hope you understand